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Statement Opposing Jurisdiction
The federal question pro
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allocation amicus curiae Appellant's Appellee Appendix applied apportionment formula argument Arizona Boston Stock Exchange Brief Buck Act burden business activities business situs California Commerce Clause commercial domicile Company Complete Auto Transit Cong Congress constitutional corporation's decision dividend income double taxation Due Process Clause exemption fact Federal policy federal taxable income foreign commerce foreign source dividends Gila River handwriting exemplars imposed included income tax Indian reservation intangible Internal Revenue Service interstate commerce invalid issue Japan Line jurisdiction ment merce Moorman multiple taxation Multistate October Term operating Petitioner petroleum property tax question regulation risk of multiple Sess Stat statute subsidiary and affiliated summons supra tax base Tax Commission tax laws tax purposes tax treaties taxation of foreign taxpayer tion transaction transaction privilege tax Tribe UDITPA unitary business United Vermont Supreme Court Vermont tax Warren Trading Post Yes Yes York